Legal Opinion
Hahn v. Allphin
Court of Appeals of Kentucky
Decided June 17, 1955PublishedCited by 3 opinions
1Opinion of the Court
■CULLEN, Commissioner.
Elmer A. Hahn appeals from a judgment of the Franklin Circuit Court, which dismissed his appeal from a decision of the Kentucky Tax Commission.
The Department of Revenue of Kentucky made an assessment of income tax against Hahn, for the years 1940 through 1950, based upon Hahn’s failure to file returns for 'the first six of those years, and his filing of incorrect returns for the other five years. The assessment was made pursuant to KRS 141.210 and 141.990. Hahn protested the assessment, under KRS 131.110 (1), and after considering his protest the department made' the…
2Cases cited6 opinions
- Helvering v. TaylorSupreme Court of the United States · 1935
- Marion County v. WilsonCourt of Appeals of Kentucky · 1899
- Reeves v. Jefferson CountyCourt of Appeals of Kentucky (pre-1976) · 1951
- Walter G. Hougland & Sons v. McCracken County Board of Sup'rsCourt of Appeals of Kentucky (pre-1976) · 1947
- Hyden v. Breathitt County Board of SupervisorsCourt of Appeals of Kentucky (pre-1976) · 1932
1 more not listed; retrieve them via the Exa API.
3Cited by3 opinions
- Stoner Creek Stud, Inc. v. Revenue Cabinet CommonwealthCourt of Appeals of Kentucky · 1987
- Kentucky Department of Revenue v. Summer-sherrmann, Inc.Court of Appeals of Kentucky · 1970
- Commonwealth, Revenue Cabinet v. Kenington Sales, Inc.Court of Appeals of Kentucky · 1992